Shivashakthi Builders And Developers vs State Of Karnataka on 5 April, 2022

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Karnataka High Court

Shivashakthi Builders And Developers vs State Of Karnataka on 5 April, 2022

Bench: Krishna S.Dixit

                          1

 IN THE HIGH COURT OF KARNATAKA, BENGALURU

       DATED THIS THE 5TH DAY OF APRIL, 2022

                        BEFORE

   THE HON'BLE MR. JUSTICE KRISHNA S.DIXIT

 WRIT PETITION NO.14796 OF 2017(GM-ST/RN)
BETWEEN:

SHIVASHAKTHI BUILDERS AND DEVELOPERS,
A REGISTERED PARTNERSHIP FIRM
WITH OFFICE AT
SHIVASHAKTHI NO.25,
KANAKAPURA MAIN ROAD,
JAYANAGAR, 7TH BLOCK,
BANGALORE.
BY ITS PARTNER
SRI. B VENKATESH.
                                         ...PETITIONER
(BY SRI. K R SHIVA KUMAR, ADVOCATE FOR
    SRI. RAJESWARA P N, ADVOCATE)

AND:

1. STATE OF KARNATAKA,
   BY ITS SECRETARY,
   TO THE REVENUE DEPARTMENT,
   M S BUILDING,
   BANGALORE - 560 001.

2. INSPECTOR GENERAL OF REGISTRATION,
   AND COMMISSIONER OF STAMPS,
   7TH FLOOR, BWSSB WING,
   CAUVERY BHAVAN, K G ROAD,
   BANGALORE - 01.

3. DISTRICT REGISTRAR AND
   DEPUTY COMMISSIONER OF STAMPS,
   SHIVAJINAGAR, BANGALORE DISTRICT
   NO.48, 3RD FLOOR, TRUMP TOWERS,
   CHURCH STREET, BANGALORE - 560 001.

4. S NARENDRAN,
   S/O T L SHANMUGAM,
                               2

   AGED ABOUT 42 YEARS,
   R/AT GAYATHRI LAYOUT, BASAVANAPURA,
   NEAR AMEEN MEDICALS, K R PURAM,
   BANGALORE - 560 036.
                                      ... RESPONDENTS
(BY SMT. PRATHIMA HONNAPURA, AGA FOR R1 TO R3;
    SRI. T N RAGHUPATHY, ADVOCATE FOR R4)

     THIS WRIT PETITION IS FILED UNDER ARTICLES 226
AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO
QUASH ANNEX-P I.E., ORDER DATED 28.03.2017 ISSUED BY
R-3 AND ETC.,

     THIS PETITION COMING ON FOR ORDERS THIS DAY,
THE COURT MADE THE FOLLOWING:-

                        ORDER

The subject matter of this writ petition is substantially similar to the one in W.P.No.15511/2021 (GM-ST/RN) between SRI MALCHIRA C NANAIAH, Vs. STATE OF KARNATAKA & ANOTHER, disposed off by this Court on 15.12.2021 wherein paragraph no.3(a) reads as under:

"The provisions of Sections 38 & 39 are cognate in nature and therefore, they have to be construed in the light of each other; text & context of these two provisions vest abundant discretion in the authorities in the matter of imposition of penalty where the instrument is not duly stamped; discretion contemplated under these provisions is not of "muhgal discretion"; it only means according to the rules of reason & justice; the impugned order is not animated with this approach and therefore, is liable to be voided."

2. The Division Bench of this Court in W.A.Nos.932-933/1974 between A.V.VINODA & ANOTHER Vs. STATE OF KARNATAKA BY ITS COMMISSIONER & SECRETARY disposed of on 11.12.1974, has held that the Court should treat the like-cases alike and if relief is granted to a litigant it has to be extended to a similarly circumstanced litigants as well, there being no derogatory circumstances.

In view of the above this petition succeeds in part; the impugned order is set naught; the matter is remitted back to the Deputy Commissioner for being treated under the provisions of sections 37, 38 & 39 of the Karnataka Stamp Act, 1957.

All contentions are kept open, costs having been made easy.

It hardly needs to be stated that while processing the matter, notice shall be issued to the petitioners and they be given an opportunity of hearing.

Sd/-

JUDGE Bsv

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